806 – Procedural Provisions.
§ 806. Procedural provisions. (a) General. All provisions of article twenty-two of this chapter will apply to the provisions of this article in the same manner and with the same force and effect as if the language of article twenty-two of this chapter had been incorporated in full into this article and had been specifically […]
807 – Enforcement With Other Taxes.
§ 807. Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under this article and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or under a local law enacted pursuant to the authority of article thirty, article thirty-A, or article thirty-B of […]
698 – Deposit and Disposition of Revenue.
§ 698. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. Notwithstanding the foregoing, unemployment insurance contributions and payments and aggregate withholding taxes collected or received by […]
699 – Transition Provisions.
§ 699. Transition provisions. For purposes of implementation of changes in tax rate and in amounts of taxable income subject to each rate applicable to any taxable year (whether or not such taxable year is a taxable year of twelve months) beginning in nineteen hundred ninety-five and nineteen hundred ninety-six, under subsections (a), (b) or […]
801 – Imposition of Tax and Rate.
§ 801. Imposition of tax and rate. (a) For the sole purpose of providing an additional stable and reliable dedicated funding source for the metropolitan transportation authority and its subsidiaries and affiliates to preserve, operate and improve essential transit and transportation services in the metropolitan commuter transportation district, a tax is hereby imposed on employers […]
802 – Pass Through of Tax Prohibited.
§ 802. Pass through of tax prohibited. An employer cannot deduct from the wages or compensation of an employee any amount that represents all or any portion of the tax imposed on the employer under this article.
688 – Interest on Overpayment.
§ 688. Interest on overpayment.–(a) General.–Notwithstanding the provisions of section sixteen of the state finance law, interest shall be allowed and paid as follows at the overpayment rate set by the commissioner pursuant to section six hundred ninety-seven, or if no rate is set, at the rate of six per cent per annum upon any […]
689 – Petition to Tax Commission.
§ 689. Petition to tax commission.–(a) General.–The form of a petition to the tax commission, and further proceedings before the tax commission in any case initiated by the filing of a petition, shall be governed by such rules as the tax commission shall prescribe. No petition shall be denied in whole or in part without […]
690 – Review of Tax Commission Decision.
§ 690. Review of tax commission decision.–(a) General.–A decision of the tax appeals tribunal shall be subject to judicial review in the manner provided for by section two thousand sixteen of this chapter. (b) Judicial review exclusive remedy of taxpayer.–The review of a decision of the tax commission provided by this section shall be the […]
691 – Mailing Rules; Holidays; Miscellaneous.
§ 691. Mailing rules; holidays; miscellaneous.–(a) Timely mailing.–(1) If any return, claim, statement, notice, petition, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this article is, after such period or such date, […]